Basically, it applies to all "over-the-counter" transactions thus for billing not "over-the-counter", therefore, no rounding is required.

Over-the-counter means retails or cash transaction, for me.

The table below
illustrates how the Rounding Mechanism works:

Bill ends in sen

Round off to the nearest 5 sen

Total Amount of A Bill

Total amount before rounding (RM)

Total amount after rounding (RM)

1,2

Down

82.01
82.02

82.00

3,4

Up

82.03
82.04

82.05

6,7

Down

82.06
82.07

82.05

8,9

Up

82.08
82.09

82.10

General guidelines of rounding

1.The total amount of a
bill (including goods and services subject to tax) that ends in 1, 2, 6
and 7 sen to be rounded downwards and 3, 4, 8 and 9 sen to
be rounded upwards to the nearest multiple of 5 sen.

2.Applicable to all
over-the-counter payments, be it cash or non-cash.

3.The Rounding Mechanism
table must be clearly displayed at the point of sale to ensure customers are
appropriately informed.

4.Receipts / bills /
invoices should feature the total amount before and after the rounding
adjustment.